The Law On The Confidentiality Of Tax Information, Publicity And

Original Language Title: Laki verotustietojen julkisuudesta ja salassapidosta

Read the untranslated law here: https://www.global-regulation.com/law/finland/646260/laki-verotustietojen-julkisuudesta-ja-salassapidosta.html

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Get a Day Pass for only USD$49.99.
In accordance with the decision of Parliament: Chapter 1 General provisions article 1 scope of the law this law shall apply for taxation purposes in the administration of the Tax Administration and the tax provided in the documents relating to an individual established taxable person (tax documents) and the information contained in them (the tax information). The provisions of this law shall also apply to the other taxpayer and tiedonantovelvollista as well as the group. (11 June 2010/522)
This law shall also apply to the appeal-and the rest of the authority given in the documents, drawn up in, or including the information referred to in subparagraph (1).

section 2 relationship to other acts of Tax documents and data shall apply to the Act on the openness of government activities (621/1999) and the personal data Act (523/1999), unless otherwise provided for in this or any other Act.

the taxation section 3 of the public access to information and the right of access to tax information is in the public domain as specified in this law.
Everyone has the right of access to information in the possession of the tax of the tax administration of the public document as provided for in the Act on the openness of government activities, unless otherwise specified in this law. (11 June 2010/522) confidential tax information for tax documents, relating to the financial position of the taxable person, as well as other tax documents, which show information about an identifiable person liable, is 5-9, 20 (d), and article 21, subject to be kept under wraps. (3.10.2014/793)
L:lla 793/2014 modified 1 entered into force 1.12.2014. The previous wording is: Tax documents, relating to the taxpayer's financial position, as well as other tax documents, which show information about an identifiable person liable, is 5-9 and subject to section 21, be kept secret.
The tax administration can handle and provide information about the secret to be kept, without prejudice to the obligation of professional secrecy for tax document as specified in this law.
Turning to the taxation of the Party on the right of access to information in secret document provided for in the Act on the openness of government activities.
Chapter 2, section 5 of the tax administration public information (10/1/2010/851) income tax the taxation of income taxation, submitted to the public information public information about the name of the taxable person, the tax year of birth and the County in which the taxable person the tax Procedure Act (1558/1995) under section 5 for the home is situated. Taxable persons, in accordance with the law on tax procedure, which will be taxed, but not having the article 5 of the law on tax procedure: tax on the home, under the public information about the name and year of birth are both a province, whose territory is located in the tax administration of the unit, which is supplied by the taxable person, the tax. In addition, the public are: 1) the taxable earned income;
2 the taxable capital for tax purposes of the State;)
3) kunnallisverotuksessa taxable income;
income tax, local tax, as well as 4) maksuunpantujen of the total of the taxes and charges;
5) total number of advances;
include any accessories that belong on the collection of the tax to be paid and 6).
As referred to in sub-section 1, the listing of public information, region, and income tax.
Each year's tax yhteisetuuksien tax information in the public domain are the communities ' and the name of the taxable person, home and business and the community. In addition, the public are the details: 1) taxable income;
maksuunpannun, 2);
3) in anticipation of the total;
the collection of the tax is to be paid or refunded with 4).
The number of the person and the community yleisradioveron is included in the maksuunpantujen referred to in paragraph 9(1) and (3) taxes and fees. (31 August 2012/493)
The information referred to in this article are open to the public, and will be made public within the meaning of tax last tax at the beginning of November of the year following the calendar year.
VäestötietoL 507/1993 is repealed L:lla 661/2009. (L) in the population information system of the population register Centre's certificate services 661/2009 Chapter 4. See L the openness of government activities 621/1999 of 24 § 1 mom. 31 d.

section 6 (22 December 2009/1253), the real estate taxation, public information and a number of other public tax information Public tax information are: 1) the identification of the real estate, real estate property tax, as well as the name of the calculated kiinteistöverovelvollisen;
valuation of assets for tax purposes of the law of 2) (11/2005) in accordance with article 5 of the data other than the value of the listed shares of the said law, the reference to article 26 of the data concerning him in accordance with the value of the contribution of the agriculture cooperative tax, which has been confirmed by the tax administration;
3) However, the premiums on services of general interest communities law (680/1976) under the name of the tax rebate as well as any data that a tax rebate for many years;
4) the tonnage-based flat-rate tax on the basis of the code of civil procedure (476/2002) tonnistoverovelvolliseksi the name of the company, approved the start of the season, as well as the withdrawal of the approval of the tonnage-based flat-rate tax; (30.12.2013/1248)
L:lla 1248/2013 amended (4) entered into force 1.1.2014. The previous wording is: 4) tonnage-based flat-rate tax on the basis of the code of civil procedure (476/2002) tonnistoverovelvolliseksi the name of the company, approved the start of the season, as well as the withdrawal of the approval of the tonnage-based flat-rate tax.
5 the investment activity of the tax relief in the tax years) 2013-2015 (993/2012) under the name of the target company, the investment company and the community name, and the total investment in euro. (30.12.2013/1248)
L:lla 1248/13 added (5) entered into force 1.1.2014.
Under paragraph 1, the information referred to in paragraph 1 is in line with public tax last and will be made public after the real estate taxation. Under paragraph 1, the information referred to in paragraph 2 shall be in accordance with the public tax last and the end of the public community. Under paragraph 1, the information referred to in paragraph 5 are in conformity with the public, and will end in a moment of taxation, public investment made after the taxation of a taxable person. (30.12.2013/1248)
L:lla 1248/2013 amended 2 entered into force 1.1.2014. The previous wording of the first sentence of paragraph 1, above, is: is the end in a moment of public in accordance with the tax and will be made public after the real estate taxation. Under paragraph 1, the information referred to in paragraph 2 shall be in accordance with the public tax last and the end of the public community.

section 7 (on 22 December 2005/1133) section 7 is repealed on 22 December 2005 L:lla/1133.

section 8 (16.3.2001/249) the company and the community information system for the public information maintained by the tax administration, business and community information by law (244/2001), on behalf of the company and the community information system referred to in the securities business and the identification and marking of the basic law, they will be made public, as referred to in the said business and the community name to the registry.
The tax administration can provide, on the request for information as identified in the register, whether the prepayment (1118/1996) for the beneficiary indicated in the law, as well as the information referred to in the prepayment to the validity of the label, as well as information about whether or not a person, group or entity registered for tax law (1501/1993), as well as the information provided for an obligation on the basis of value added tax and the period of validity of the registration of the time, even if the information is to be entered in the business and the community in the information business and the community, as referred to in the law ID in the registry.
The tax administration may, on its own initiative, inform the work and operation of the payment to the payer, if the data subject has been removed from the register during the period of validity of the advance of the extract.

section 9 (9/971) of foreign asset managers Limited the taxable income of the public information in the registry and the law on the taxation of wealth (627/1978), 10 (c) of the data in the public registry of foreign asset managers are referred to in the name of the community, as well as ID or similar identification information.
Chapter 3 use of information management and the provision of section 10 of the tax information (11 June 2010/522) in the administration of the access to the data and the processing of tax Tax tax administration may use and work on a particular case of taxation and the taxation of his information about the other tax offices Act (503/2010) in order to carry out the tasks under article 2 of the protection of personal data, and without prejudice to the provisions relating to the confidentiality of the documents.

section 11 (18 April 2008/259) section 11 is repealed by L:lla 18 April 2008/259.

Article 12 Information obligations of the recipient under this law, the obligation of professional secrecy laid down in tax information may be used and processed only for the purposes for which it was provided, unless otherwise provided elsewhere in the Act. The data may be under this Act to give the technical user only if the information is provided by an acceptable evidence that the use of the information and security is organized properly.

section 13 of the provision of information to the private interests of and for the implementation of the rights of the tax administration may, without prejudice to the obligation of professional secrecy to provide information to the tax administration from continuing, to peru, which needs them to exercise their rights or interests, to enable it to carry out its. (11 June 2010/522)
Without prejudice to the obligation of professional secrecy for tax administration: 1) the spouse, widow, of the District Court appointed by the receiver, liquidator, and to the members of the estate tax data, which are necessary for the body and for the allocation of the partition or heritage;

2) to the receiver, which are necessary for the tax information of the bankrupt estate. the administrator does not, however, be given the scope of the protection of the privacy of personal information, sensitive personal information referred to in the law.

section 14 of the provision of information to the Government for the Tax the Administration may entrust the management of the legitimate task of the authority or of the taxable person of the veronsaajana needs, the information referred to in article 5, together with the identification of the taxable person. The Municipal Government can provide information on the performance of the tasks of the other authorities of the statutory purposes.
The tax administration may, at the request of the authorities, notwithstanding the real estate of the registers that contain data for the maintenance and control of the veronsaajien the right to the information necessary for the identification of kiinteistöverovelvollisista: 1) information;
2, which refers to the underlying property of the region of) data, which are the property of the type of identifying information, the formula for the surface area, building law and the purpose of the information, the basis for the calculation of the value of the land on which they stand, other tax information, as well as the land and used the water power of the value for tax and real estate tax information;
3 information concerning the building of the region), which are the identifying information for the building, the building of the tax value, the data used as the basis for its calculation, as well as the building's value for tax, and property tax information.
(18.11.2013/813) L:lla 813/2013 amended 2 entered into force 1.12.2013. The previous wording is: the tax administration can provide on request to the authorities for the management of the section 6 of the statutory tasks of the information referred to in paragraph 1. For the purposes of the above data may be made available on request to the value of the taxable property in the tax, together with the identification information.
The information referred to in paragraph 2 above, may be disclosed to the technical user, or otherwise electronically. (18.11.2013/813)
L:lla 813/13 added (3) entered into force on 1.12.2013.

section 14 (a) (18 April 2008/259) provision of information for the control of veronsaajien law, without prejudice to a party's access to private documents, in the community, the Church and the social insurance institution is entitled to obtain, on request, information on the taxes that are necessary for the fulfilment of the right provided for in the law, to which revenue is to be done.

Article 15 of the provision of information to the tax authorities the tax relief matters can the obligation of professional secrecy, without prejudice to the request, as well as the Evangelical Lutherans and Orthodox Church authorities the information necessary for the resolution of the tax relief.

section 16 (20 December 2002/1166), provision of information to the Ministry of Finance Tax Administration to the Ministry of taxation information, notwithstanding the provisions on secrecy, given that are necessary in the field of tax legislation and for the preparation of the budget of the State.

section 17 (9 December 2011/1234) for the transmission of information on the withholding tax to the tax administration may, without prejudice to the obligation of professional secrecy to provide: 1) to the payer subsequent to the execution of this particular areas identified by the employer, or the equivalent of taxable persons for the transmission of the necessary information on the withholding tax;
2. the payer of pensions and benefits for the purposes of this work), taxable persons for the transmission of information on withholding tax, withholding tax and other necessary information.
(3.10.2014/793) L:lla 793/2014 modified 1 entered into force 1.12.2014. The previous wording is: without prejudice to the obligation of professional secrecy the tax administration can provide: 1) to the employer or the payer subsequent to the execution of this particular areas identified by taxable persons responsible for withholding information necessary for delivery;
2. the payer of pensions and benefits for the purposes of this work), taxable persons for the transmission of information on withholding tax, withholding tax and other necessary information;
the employer or the occupational safety and health in the construction sector 3) (738/2002) by mutual consent referred to in article 52 (a) the construction site this site on päätoteuttajalle the Conference tag identified by the number of the employees tax numbers for tax and construction tax number from the registry (1231/2011) for the purpose.
At the request of the tax administration may, notwithstanding the provisions on secrecy, all taxable persons subject to social and unemployment benefits, as well as other similar vakuutusperusteisista payments of benefits the data necessary for the withholding tax to be submitted to the social insurance institution of Finland, the unemployment insurance institution of the checkout process, and for the rest of the body responsible for paying these benefits. The supply of the necessary data on withholding tax are the taxpayer's social security number, income tax rates and the income limit as defined in the annual earnings on the basis of the information.
The information referred to in this article may also be given in the technical user.
The information referred to in paragraph (2) may be issued if the applicant has submitted an acceptable explanation of how the use of information will be monitored and how is it that the information is not used for purposes other than the withholding tax. The tax administration may attach to its decision the use of information and supervision as well as the provisions on the protection of the. Unnecessary data must destroy every year and for the destruction of the need to notify the tax administration, subject to the adoption of the provisions of the tax administration.
Notwithstanding the provisions on secrecy, the tax administration can give through the public data network available to pientyönantajan through a system of payment and notification service that's recognized service to the user: 1) for the submission of the necessary information on the withholding tax of the service user's identification of persons;
2) the user of the service identified by the workers in the building industry the tax numbers for the tax number, and the number of the register of construction for the purpose of the tax law.
Notwithstanding the provisions of the tax administration may move for the transmission of the necessary pay withholding tax, as well as employment and compensation for use of withholding information on the changes to the pientyönantajan payment and notification system, where the user can move the information to the employees of the service to the user in accordance with the system of payment and notification service pientyönantajan (658/2004). (17.10.2014/831)
L:lla 831/2014 added 6 article entered into force 1.12.2014.

section 17 (a) (3.10.2014/) the number of the provision of information to the tax authority the obligation of professional secrecy, without prejudice to give: 1) to the employer or the occupational safety and health in the construction sector (738/2002) by mutual consent referred to in article 52 (a) the construction site this site on päätoteuttajalle the Conference tag identified by the number of the employees tax numbers for tax and construction tax number from the registry (1231/2011) for the purpose;
2 persons identified by the occupational safety and health authority of this) tax number for the control of compliance with the occupational safety and health.
The information may also be given in the technical connection or otherwise electronically.
L:lla section 17 (a) of Regulation (EEC) No 793/2014 added entered into force 1.12.2014.

section 18 of the tax administration, the adoption of an own-initiative notwithstanding the provisions on secrecy, the tax administration may, on its own initiative, together with the tax information on the taxable person tag: (24.4.2015/499) L:lla 499/2015 changed the introductory paragraph shall enter into force on the 1.12.2015. The previous wording is: without prejudice to the obligation of professional secrecy the tax administration may, on its own initiative, together with the identification information about the taxation of a taxable person: 1) of the Penal Code (39/1889), chapter 29, section 9 of the State referred to in paragraph 2 or to a public body or of the authority, for the rest of the rest of the community or to the Foundation, if there is reason to suspect that someone is guilty of the criminal code, chapter 29, section 5 to 8, to establish the criminal offence referred to in the provision of information may be necessary;
2 the authority of the State or or) public functions as provided for in the law or regulation of the communities associated with the task to satisfy an obligation of the control, if there is reason to doubt, that was the maximum penalty provided for the offence, which is more than six months of imprisonment, and to establish the provision of information which may be necessary;
3) on the implementation of the statutory pension and accident protection, responsible under the authority of the pension and accident insurance institution, or similar to the community or to the Foundation as provided for in the law or regulation associated with the task to satisfy an obligation of the control, if there is reason to believe that a law or regulation provided for an employer or any other person liable maksuvelvolliseksi has not fulfilled the obligation of a legal or regulatory basis of payment;
4 the supervision of occupational safety and health authority of the identified tax) information, which may be of interest to the occupational safety and health authority in monitoring the obligation and liability of the Subscriber's settlement outside the labor force in compliance with the law (12/2006); (26 June 2009/525) 5) to the police under the supervision of any ban on a specific tax aspects of the business, which may be of interest to the business in terms of the monitoring of compliance with the prohibition; (18 July 2008/504) 6) to the FIU on suspicious transactions of tax control, or when the funds are included in the transaction is to be suspected of financing terrorism or crimes; (29.12.2011/1500)

6) to the FIU on suspicious transactions of tax control, or when the funds are included in the transaction is to be suspected of terrorist financing or the crimes at the company. (18 July 2008/504) 7) Financial control of a foreign management company's disclosure requirements, as well as to the obligations of the management company and the collection of taxes on the taxable person, the tax information which may be of interest for the purpose of assessing whether a foreign investment fund set up by the management of the management company in Finland in Finland, essentially a breach of the law in force in order to safeguard the public interest in mutual funds (48/1999) as referred to in article 18 (j); (28.12.2012/988) 8) Provisional Bank Act Financial supervision (986/2012) referred to in subsection 3 of section 26 of the Bank tax run and key in order to prepare its opinion, the necessary tax information; (24.4.2015/499)
L:lla 499/2015 modified paragraph 8 shall enter into force on the 1.12.2015. The previous wording: 8) the provisional Financial oversight of the Banking Act (986/2012) referred to in subsection 3 of section 26 of the Bank tax run and key in order to prepare its opinion, the necessary tax information. (28.12.2012/988) 9), as well as to the Board of patents and registration of Finland foundations the Foundation Act (487/2015), Chapter 1, section 8 of the inner circle of the persons, entities and foundations of information, which may be of interest to the Foundation, chapter 14 of the laws referred to in article 1, the Foundation for the purposes of supervision; (18.9.2015/1146)
L:lla 1146/2015 modified paragraph 9 shall enter into force on the 1.1.2016. The previous wording is: 9) the Government of the foundations, as well as patents and registration of Finland Foundation Act (487/2015), Chapter 1, section 8 of the inner circle of the persons, entities and foundations of information, which may be of interest to the Foundation, chapter 14 of the laws referred to in article 1, the Foundation for the purposes of supervision. (24.4.2015/499)
L:lla 499/15 added to point 9 shall enter into force on the 1.12.2015.
10 the Court of Auditors control the Board of patents and registration) under fiscal control or otherwise detected the external auditor, the auditor and other matters related to the taxable person, which may be of interest to the auditor for the purposes of supervision. (18.9.2015/1146)
L:lla 11/15 added paragraph 10 shall enter into force on the 1.1.2016.
(8 December 2006/1108) Without prejudice to the obligation of professional secrecy the tax administration may, on its own initiative, to public prosecution and the law on the management of the esitutkintaviranomaisille Tax (237/2008) is said to have perpetrated the crimes referred to in article 18, the prosecution and the Court for the necessary tax information. (18 April 2008/259)
Confidential information received pursuant to this section may be given further crimes for prosecution. The information is to be disposed of as soon as they are not needed, because of the nature of the task, particularly if they do not have to keep permanently.

section 19: provision of information to the public prosecutor-and without prejudice to the obligation of professional secrecy to give esitutkintaviranomaisille the tax authorities at the request of the taxable person, together with the identification of a particular case related information: 1) the Prosecutor and the prevention, detection and esitutkintaviranomaisille prevention for prosecution;
2) the Prosecutor and the imposition of a ban or an extension of the esitutkintaviranomaisille business for the examination and the monitoring of compliance with the ban on police business;
3) the Prosecutor and the courts, as well as the criminal law esitutkintaviranomaisille (2) (a) in section 2 of chapter of the magnitude of the fine, if any, for specification of date set in; information may be given without the permission of the concerned technical user.

19 (a) of section (12.6.2015/755) proof of service of the professional secrecy, without prejudice to the right of the Tax Administration, in progress or had a person, or that would otherwise have been allocated to the tax administration or the works or has worked on behalf of the tax administration or the mandate of the service, not to prove to article 18 (2) and section 19, subsection 1 of the taxation of the information referred to in paragraph 1, the relevant criminal proceedings.
Article 12 of the code of judicial procedure, chapter 17, of the obligation laid down in paragraph 1 to refuse to give evidence does not apply to the proof of the tax referred to in paragraph 1 of this article for the information of the relevant criminal proceedings.
L:lla 755/15 added to article 19 (a) shall enter into force on the 1.1.2016.

section 20 of the provision of certain information covered by professional secrecy, without prejudice to the authorities of the Tax Administration may, upon request of the employer or of any other ulosottoviranomaisille: 1) tulonmaksajan credentials, as well as taxation information, which are necessary for the implementation of a PTO, or other; information may be given without the permission of the concerned technical user;
2) at the Department of enterprise, trade, employment, agricultural and other public subsidies and grants for the creation and the supervisory authorities, public entities and other organizations support or grant the taxable person, together with the information necessary for the identification of the applicant and the grant of aid or information without paying any of the taxes; information may be given without the permission of the person concerned;
the registry of the administrative law 3) (166/1996), to the authorities referred to in the information for the review of the taxable person in the population information system, together with the tag information, the person's address information, building identification information and information about who owns the property, building or apartment, as well as the asuinhuoneistosta whether the apartment owner's own use; information may be given without the permission of the concerned technical user;
4) to the Treasury, interest rate subsidies on loans and State guarantees for the payment and collection, as well as exemptions from the payment of the tax information necessary for the identification of the taxable person, together with the information from the borrower, the interest of the beneficiary of the aid, the recipient of the State guarantee and the exemption from payment of the applicant's income and assets, as well as overdue and unpaid on the taxes;
5) Authority Lotteries (1047/2001) on the implementation of the authorisation of the lottery of the taxable person, together with the identification information about the lottery and of the arpajaisveroista; (29.12.2011/1500) 6) Financial control of the investment fund law 18 (j) for the purposes of the assessment referred to in article necessary for a foreign management company's obligation and the obligation of the management company and the collection of taxes on the taxable person, the tax information; (28.12.2012/988) 7) of the law on the Bank of the financial control of the provisional tax article 26 obligation of tax referred to in subsection 3, the bank run and key in order to prepare its opinion, the necessary tax information. (28.12.2012/988) 3 (a) in the figure (3.10.2014/793) corporate tax debt registry and the provision of the information deposited under section 20 (a) (3.10.2014/) the corporate tax liability for the tax administration to maintain the register of tax on the basis of the information in the possession of the tax debts of the companies registry and defaults to the notification obligation (tax liabilities) as provided for in this chapter. The company refers to the enterprise and the community information system to register the business and community information under section 3 (2), (4) and (5) of the company and the community, as well as the meaning of the said natural person referred to in paragraph 1 and the succession issue, which has been entered into the trade register or an.
Tax liability for the use of the register is aimed at improving the fulfilment of the obligation of tax payment and, as well as the implementation of the obligations laid down in the statement of the law of the trader.
L:lla section (a) of Regulation (EEC) No 793/2014, the addition of 20 entered into force 1.12.2014.

Article 20 (b) (3.10.2014/793) tax liability for the contents of the register and the tax debt shall be entered in the register of data entry the following information: 1. identification of the data in the name of the company, as well as the company) and the community;
2) tax liability to perform the data whether the undertaking for a minimum of 10 000 euros for alleviating the tax administration which are due and outstanding taxes and fees, which are not made by the payment of the tax administration system or the suspension of the implementation of the provision relating to the appeal authority;
3 as the default on the obligation to perform the data) whether the company failed to value added tax or social security contributions of the employer withholding tax and reporting.
Information on the company may be entered in the register of the tax debt, not earlier than two weeks from the date on which the company shall be deemed to the tax account (604/2009) according to article 47 of being aware of a statement that the company has been pointed out on the indication of the failure of the tax debt to the registry. If the failure relates to the fulfilment of the obligation or any other non-tax account article 1 of the law referred to in paragraph 2 and 3 of the tax or fee, the amount of time is two weeks from the date on which the reminder is sent by post. Information about the tax account article 1 of the law referred to in paragraph 2 and 3 of the tax on the tax debt or payment is not entered in the register before it is removed from the tax account for the recovery measures.
Your tax debt and the negligence of the obligation shall be entered in the register on the last day of the month during which the registration provided for in paragraph 2, the conditions have been met.
Information on the company can be entered in the register referred to in subsection 2, notwithstanding a reminder, if it has not been possible to submit the post company's lack of contact information.

The provisions of this law provides for a tax debt, apply by analogy to the claim of the tax administration, which is due to the increase in the tax, penalties for delay or omission of tax law or the law of the tax credit referred to in the rest of the sentence or the account to be recovered, with the exception of the increase of the tax credits and the use of the law (1556/95) in accordance with article 4 of the delay.
L:lla section (b) of Regulation (EEC) No 793/2014, the addition of 20 entered into force 1.12.2014.

section 20 c (3.10.2014/793) tax liability for the tax debts of the registry data is removed from the register of the tax debt, without delay after the execution of the payment of the tax debt is a result of the arrangement below 20, or (b) of the number of and the information provided for in paragraph 2 is arrived at by electronic means to the tax administration, the payment arrangement is made or the tax administration has been informed of the decision on the suspension of the implementation of the Appeals Authority. If the total number of tax liabilities, for any other reason, is less than the amount of the tax, said the data left in debt as well as to be removed from the register without delay.
The negligence of the obligation of information must be removed from the register without delay after the obligation has been fulfilled, however not later than six months after the end of the reporting period, the target failure.
Information in the registry entries must be kept for five years from the end of the year, the date on which the tax liability or default on the obligation to indicate the source of the transmission has been removed from the registry.
L:lla section (c) of Regulation (EEC) No 793/2014, the addition of 20 entered into force 1.12.2014.

Article 20 (d) (3.10.2014/) the provision of information in the register of tax debt as a service to the network, everyone shall have the right to get the tax liability from the register of the company and the Community ID yksilöimästään from the rest of the company as under section 20 (a) of the natural person and the estate tax liability referred to in the register of securities information. By way of derogation from article 16 of the Act on the openness of government activities, the tax administration provides information on only the network service through the service of information, subject to the provision of information in this or any other Act specifically provide otherwise.
The information referred to in subparagraph (1) above does not apply to the credit data Act (523/2007), provides in section 21 of the public register on the indication of knowledge of credit information in the registry.
L:lla article 20 (d) of Regulation (EEC) No 793/2014 added entered into force 1.12.2014.

20 (e) of section (3.10.2014/793) tax liability for the provision of information in the register to the Subscriber and the contracting entity concerned of the tax administration may, notwithstanding the provisions on secrecy, to provide in section 20 (a) of the natural person referred to in, and the estate tax liability of the correctness of entries in the register: 1) the obligation of the Subscriber's settlement and the liability of the persons referred to in the Act on labour force from outside in the Subscriber section 5 1 of the statement of the obligation provided for in paragraph 3;
the law on public procurement) (348/2007) to the contracting entity within the meaning of that law, provider or candidates of 54 of the poissulkemisperusteen referred to in paragraph 5. information may be given, even if the purchase is not a result of the acquisition value or otherwise, apply to the law referred to above.
Individual information on the company can be in the cases referred to in subparagraph (1) to convey the electronic system to the Subscriber or to the contracting entity that can be identified by the adoption of the tax administration in a reliable manner. The tax administration shall monitor the use of the data in the query on the system.
The tax authorities may decide to tax debt register information deposited with the technical connection or otherwise electronically to the Subscriber or to the contracting entity for the purposes laid down in paragraph 1. Provision of information requires that the Subscriber or the contracting entity to provide a report on the protection of the information from the relevant tax authorities.
L:lla 793/2014 added 20 (e) of section came into force on 1.12.2014.
L:lla 3 (a) of Regulation (EEC) No 793/2014 added chapter entered into force 1.12.2014.
Chapter 4 miscellaneous provisions article 21 (7 August 2009/615) of the publication of the collection of the tax law information (609/2005) and tax account, on the basis of the code of civil procedure (604/2009) portable sales taxes, as well as information about the employer's social security contributions, deductions and payment of the taxes due and may be reported to the publication of tax erikoisperintänä.
The information about tax-to be published and the name of the person liable for: 1);
2 the name of the company and) the registration number;
3) tax administration known home, subject to the Act on the openness of government activities under section 24 of the 31 or population data Act, section 4 of article 25;
4 the type and amount of residue) ordered the tax.
VäestötietoL 507/1993 is repealed L:lla 661/2009. (L) in the population information system of the population register Centre's certificate services 661/2009 Chapter 4.

section 22 of the publication of the decisions of the Supreme Administrative Court and the administrative court may publish its decision and the tax matter in its preliminary ruling of the central tax board, Word format, or in abbreviated form in such a way that the name of the taxable person, or of the experience of private information relating to a natural person, that the taxable person should be identified.

Article 23 of the code of secrecy, everyone is obliged to keep in secret the proceedings before the Board of taxation, the tax adjustment to what is indicated in a preliminary ruling in the proceedings before the Board and the issue of the appeal.

section 24: cessation of Tax documents confidential until Confidentiality is 50 years. The same also applies to the information of the kind covered by the obligation of professional secrecy for confidential until.
Confidential until the importance of document date will be calculated or, in the absence of the document, not the date of taxation or tax of the tax period following the end of the beginning of the year.

the provisions of section 25 of the more specific details in relation to the implementation of this Act shall be established by regulation.

date of entry into force of this law, article 26 shall enter into force on 1 January 2000.
Of the financial statement data for the publicity of this law, article 7 shall apply from 1 January 2006, and then to the päättyviltä periods. (on 20 December 2002/1178)
This Act shall be repealed: 1) for the transmission of data subject to the taxation of sakotusta law of 30 April 1999 (558/1999);
2 the procedure for taxation) of 18 December 1995 on the protection of the law (1558/1995) section 93 (a) and article 95 (3), as they are by law 11/1997;
3) of 20 December 1996 on the prepayment (1118/1996), as amended by law 1106/1997;
4) of 29 November 1996 on the varainsiirtoverolain (931/1996) section 64, as it is the law of 1107/1997;
5) of 18 December 1995 on the tax administration law (1557/1995) section 14, as amended by law 11/1997;
6 of 26 June 1992) arpajaisverolain (552/1992) of section 20 and section 21 of the Act, as amended by article 21 of the law 652/1995;
on 6 August 1943, 7) on the stamp duty Act (662/1943) 100 100 (c) and (d) section, as they are by law 1007/1981, article 101 (a), as amended by law 812/1989, and section 101 (b), as it is required by law to 650/1995;
8) 12 July 1940 on the inheritance and gift tax Act (378/1940) article 31 (3), as amended by law 509/1998; as well as 9) foreign employee withholding tax of 18 December 1995 on the protection of the law (1551/1995) section 9 of the Act.

Article 27 of the transitional provision in the tax lists and public tax information that are entered at the time of entry into force of this law to the public pursuant to the provisions in force, can be used to provide information relating to a single taxable person. Information is given in the statement, which may not be a taxable person name and address information or other contact information.
The tax administration may, until October 24, 2001, to give all the names of the other taxable for tax withholding information necessary for the transmission of the delivery for the withholding tax liable persons, who are paying the määräämättömille benefits nationwide. Information may be given to the Government, provided that the Tax is presented as an explanation of how the use of information and security.
THEY 149/1999, Staub, 30/10/1999 1999 HaVL, EV 131/1999, the date of entry into force and the application of the acts: 16.3.2001/249: this law shall enter into force on 1 June 2001.
THEY'RE 188/2000, TaVM 2/2001, of 5 June 2002/477 EV 13/2001: this law shall enter into force at the time of the Council of State decreed.
THEY'RE 234/2001, Staub 2/2002 of 20 December 2002/45/2002, EV 1166: this law shall enter into force on 1 January 2003.
Article 26 of the Act does not apply to the financial statements, which have been made public before the entry into force of this law.
THEY'RE 237/2002, Staub 29/2002, EV 182/2002 9.7.2004/659: this law shall enter into force at the time of the Council of State decreed.
THEY'RE 95/2004, 6/2004, TyVM EV 102/2004 9/971: this law shall enter into force on 15 December 2005.
THEY 118/2005, Staub 23/2005, EV 144/2005 of 22 December 2005/1133:186/2005, Staub 35/2005, EV 175/2005 of 22 December 2005/11: this law shall enter into force on 1 January 2006.
For fiscal year 2005 and the property carried over from previous fiscal years shall be governed by this Act for the taxation of information in the public domain at the time of entry into force, the provisions in force.
THEY 144/2005, Staub 44/2005/218/2005 of 22 December 2005, EV 1156: this law shall enter into force on 1 January 2006.

THEY'RE 212/2005, Staub 43/2005, EV 215/2005 8 December 2006/1108: this law shall enter into force on 1 January 2007.
THEY LaVM 14/82/2006, 2006, 2006 18 April 2008/154/EV 259: this law shall enter into force on 1 May 2008.
THEY are 148/2007 5/2008, Staub, EV 25/2008 18 July 2008/504: this law shall enter into force on 1 August 2008.
THEY'RE 25/8/2008, 2008, HaVM EV 77/2008 26 June 2009/525: this law shall enter into force on 1 September 2009.
THEY'RE 50/2009, TyVM 5/2009, on 7 August 2009, 62/2009/615 EV: this law shall enter into force on 14 August, 2009.
At the time of entry into force of the laws in force, article 21 shall apply until 31 December 2009. (2009/761)
THEY 221/2008, Staub 7/2009, 16 October 2009/66/2009 EV 761: this law shall enter into force on 21 October 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009/115/2009 of 22 December 2009, EV 12: this law shall enter into force on 1 January 2010.
The law shall apply for the first time in fiscal year 2006 tax data supplied.
THEY 133/2009, Staub 39/2009 2009-11 June 2010, the EV 208/522: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, 10/1/2010/37/2010 851 EV: this law shall enter into force on 15 October 2010.
The applicable law for the first time for the year 2009 to be submitted to the field of taxation.
On the date of entry into force of the law and after the tax year of 2008 and the previous tax years on income tax and property tax information may be issued only for specific information relating to the taxable person. The information is provided in such a way that they appear in the taxpayer's home base, if the taxable person, the contact information is protected by the Act on the openness of government activities (621/1999) section 24, subsection 1, paragraph 31, or the population information system of the population register Centre's certificate services (661/2009) on the basis of article 36.
THEY'RE 72/2010, Staub 24/2010 2010-117 9 December 2011, EV/1234: this law shall enter into force on 15 December 2011.
THEY'RE 58/2011, Staub 8/2011, EV 45/2011 29.12.2011/1500: this law shall enter into force on 31 December 2011.
THEY'RE 113/2011 TaVM 10/2011, EV 100/2011, of the European Parliament and of the Council directive 2009/65/EC (32009L0065); OJ No l L 302, 17 Nov 2009, p. 32, Commission Directive 96/98/EC of 2010/43/EU (32010L0043); OJ No l L 176, June 14, p. 42, Commission directive 2010/45/EU (32010L0044); OJ No l L 176, June 14, p. 28, (OJ No L L 179, 14 July 2010, p. 16), the European Parliament and of the Council directive 2010/78/EU (32010L0078); OJ No l L 331, 31 August 2012/493 15.12.2010, p. 120: this law shall enter into force on 1 January 2013.
THEY 28/14/2012, 2012, Staub EV 66/2012 28.12.2012/988: this law shall enter into force on 1 January 2013.
THEY TaVL 46/167/2012, 2012, Staub 34/2012, EV 18.11.2013/165/2012 8: this law shall enter into force on 1 December 2013 at the latest.
THEY'RE 76/2013, THEY'RE 102/2013, Staub 18/2013, EV 123/13 30.12.2013/1248: this law shall enter into force on 1 January 2014.
The applicable law in the rankings, which have been communicated to the investment activity of the tax relief for the tax years 2013-2015 when the force of the law.
THEY'RE 105/2013, THEY'RE 181/2013, Staub 22/13, EV 148/13 3.10.2014/793: this law shall enter into force on 1 December 2014.
The provisions of Chapter 3 (a) of this law shall also apply to the tax liabilities that arose prior to the entry into force of the law, as well as to the obligation to indicate the defaults, which have occurred prior to the entry into force of the law. The tax administration may, prior to the entry into force of the law to give section 20 (b) referred to in the implementation of the law, as well as to take other reminders.
THEY 204/2013, Staub 8/2014, PeVL 4/2014, EV 89/2014 17.10.2014/831: this law shall enter into force on 1 December 2014 and it shall apply for the first time the tax information in the tax cards of change in 2015.
THEY'RE 106/10/2014 2014, Staub, EV 103/2014 24.4.2015/499: this law shall enter into force on 1 December 2015.
THEY LaVM 20/166/2014, 2014, EV 276/2014 12.6.2015/755: this law shall enter into force on the 1 January 2016.
THEY'RE 46/19/2014 2014, LaVM, EV 18.9.2015/274/2014 11: this law shall enter into force on the 1 January 2016.
THEY TaVM 34/254/2014, 2014, EV 371/2014

Related Laws